Assuming you have a defined benefit plan what would your projected annual benefit be if it was: 1.75%/per year of service, based on the average of your last three years of compensation (expected to be $74,000, $77,000 and $76,000) and you will have 25 years of service. Assume you are advising a family member/friend who's is an only child and their remaining parent passed away. Assuming there is a $5,000,000 estate, calculate the estate taxes payable to the federal government.